Frankum Company has issued three different bonds during 2017. Interest is payable annually on each of these bonds. 1. On January 1, 2017, 1,500, 8%, 5-year, $1,200 bonds dated January 1, 2017, were issued at face value. 2. On July 1, $795,000, 9%, 5-year bonds dated July 1, 2017, were issued at 101. 3. On September 1, $225,000, 7%, 5-year bonds dated September 1, 2017, were issued at 99. Prepare the journal entries to record each bond transaction at the date of issuance. (Credit account titles are automatically inde manually. Record journal entries in the order presented in the problem.) Account Titles and Explanation Date Debit Credit ly Sept. 1